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27 Sep 07 Application of s 23AJ to a dividend onpaid by a trustee to a resident company beneficiary - TD 2007/D15

This draft Taxation Determination was released on 26 September 2007 for public comment by 26 October 2007. Its full title is "Income tax: can s 23AJ of ITAA 1936 apply to a dividend paid by a company (not being a Part X Australian resident) to the trustee of a trust, which then pays it to an Australian resident company beneficiary?" The answer given is No.

For a copy of TD 2007/D15, go here

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